1/ Fees or taxes that do not produce revenue appreciable in excess of the cost of collection and administration have been omitted.
2/ Motor-vehicle and motor-carrier revenue have been grouped, insofar as possible, in accordance with the following classification:
1. Registration fees. Includes "plate fees," "tag fees," etc.
2. Operator's, chauffeur's and motor-carrier driver's license fees. For states that distribute these fees separately, operator's licenses are shown as 2.1, chauffeur's licenses as 2.2 and motor-carrier driver licenses as 2.3.
3. Gross receipts taxes. Special taxes on motor carriers, excluding gross receipts taxes that are levied in connection with general State sales taxes or that are imposed on all transportation companies or public utilities.
4. Weight-distance ( mileage, ton-mile, and passenger-mile) taxes.
5. Special license fees, franchise taxes and special weight fees. Where imposed on weight or capacity basis, these taxes are designated as 5.1; where on a flat rate basis, they are designated as 5.2.
6. Special taxes. Vehicle license fee ( in lieu tax) in California; use tax in Illinois and Kentucky; titling tax in Delaware, District of Columbia, Maryland, North Dakota, Vermont, Virginia and West Virginia; sales tax in Montana; excise tax (in lieu tax) in Washington; privilege tax (ad valorem property tax) in Nevada; excise tax in New Mexico.
7. Certificate of title fees.
8. Fines and penalties. (Represents only that portion received and retained by the State. Excludes traffic fines.)
9. Dealers' licenses.
10. Transfer and reregistration fees.
11. Certificate or permit fees.
12. Caravan or in-transit fees. Special trip permits are designated as 12.1.
13. Miscellaneous fees. Supervision and inspection fees, etc.